Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31true2022-06-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08032620 2022-06-01 2023-05-31 08032620 2021-06-01 2022-05-31 08032620 2023-05-31 08032620 2022-05-31 08032620 c:Director1 2022-06-01 2023-05-31 08032620 c:Director2 2022-06-01 2023-05-31 08032620 c:RegisteredOffice 2022-06-01 2023-05-31 08032620 d:FreeholdInvestmentProperty 2023-05-31 08032620 d:FreeholdInvestmentProperty 2022-05-31 08032620 d:CurrentFinancialInstruments 2023-05-31 08032620 d:CurrentFinancialInstruments 2022-05-31 08032620 d:Non-currentFinancialInstruments 2023-05-31 08032620 d:Non-currentFinancialInstruments 2022-05-31 08032620 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08032620 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 08032620 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 08032620 d:Non-currentFinancialInstruments d:AfterOneYear 2022-05-31 08032620 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-05-31 08032620 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-05-31 08032620 d:ShareCapital 2023-05-31 08032620 d:ShareCapital 2022-05-31 08032620 d:RetainedEarningsAccumulatedLosses 2023-05-31 08032620 d:RetainedEarningsAccumulatedLosses 2022-05-31 08032620 c:FRS102 2022-06-01 2023-05-31 08032620 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 08032620 c:FullAccounts 2022-06-01 2023-05-31 08032620 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure
Company registration number: 08032620







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2023


CHANDREJA INVESTMENTS LIMITED






































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CHANDREJA INVESTMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
J Chandreja 
K Chandreja 




Registered number
08032620



Registered office
9 Lake End Court
Taplow Road

Taplow

Buckinghamshire

SL6 0JQ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


CHANDREJA INVESTMENTS LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


CHANDREJA INVESTMENTS LIMITED
REGISTERED NUMBER:08032620



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
2,252,824
2,252,824

  
2,252,824
2,252,824

Current assets
  

Debtors: amounts falling due within one year
 5 
343,245
314,642

Cash at bank and in hand
  
24,742
18,486

  
367,987
333,128

Creditors: amounts falling due within one year
 6 
(1,261,989)
(1,211,788)

Net current liabilities
  
 
 
(894,002)
 
 
(878,660)

Total assets less current liabilities
  
1,358,822
1,374,164

Creditors: amounts falling due after more than one year
  
(1,449,485)
(1,400,094)

  

Net liabilities
  
(90,663)
(25,930)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(90,665)
(25,932)

  
(90,663)
(25,930)


Page 1

 


CHANDREJA INVESTMENTS LIMITED
REGISTERED NUMBER:08032620


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Chandreja
Director

Date: 20 February 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


CHANDREJA INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Chandreja Investments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£). 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover represents rental income received in the year and is measures at  the fair value of the consideration received or receivable, excluding discounts and rebates.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.5

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 


CHANDREJA INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Investment property


Freehold investment property

£



Valuation


At 1 June 2022
2,252,824



At 31 May 2023
2,252,824

The 2023 valuations were made by the directors, on an open market value for existing use basis.





5.


Debtors

2023
2022
£
£


Other debtors
343,245
305,451

Prepayments and accrued income
-
9,191

343,245
314,642



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
-
61,974

Amounts owed to group undertakings
1,260,239
1,148,239

Accruals and deferred income
1,750
1,575

1,261,989
1,211,788



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
1,449,485
1,400,094

1,449,485
1,400,094


Page 4

 


CHANDREJA INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
-
61,974


-
61,974



Amounts falling due after more than 5 years

Other loans
1,449,485
1,400,094

1,449,485
1,400,094

1,449,485
1,462,068


The bank loans included in creditors are secured by way of fixed and floating charges, as well as negatives pledges, secured by Aldermore Bank PLC and NatWest Bank PLC.

 
Page 5